{"id":2436,"date":"2021-10-12T07:36:07","date_gmt":"2021-10-12T07:36:07","guid":{"rendered":"https:\/\/international-tax-consulting.com\/?p=2436"},"modified":"2026-02-06T11:53:00","modified_gmt":"2026-02-06T10:53:00","slug":"german-exit-taxation-entrepreneurs-pay-attention","status":"publish","type":"post","link":"https:\/\/mavaro-tax.com\/en\/german-exit-taxation-entrepreneurs-pay-attention\/","title":{"rendered":"German exit taxation &#8211; Entrepreneurs pay attention!"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"2436\" class=\"elementor elementor-2436\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-69d46730 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"69d46730\" data-element_type=\"section\" data-e-type=\"section\" id=\"postcontent\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6930b2e9\" data-id=\"6930b2e9\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5b45dc23 elementor-widget elementor-widget-text-editor\" data-id=\"5b45dc23\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>While a relocation to Germany requires a careful tax planning, moving away from Germany to another country can trigger German tax issues as well. This applies to entrepreneurs who already are shareholder when relocating to Germany, but also to entrepreneurs who start investing in different businesses while living in Germany. One thing to consider is the German exit taxation (so called \u201cWegzugsbesteuerung\u201d).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2a71d0c9 elementor-widget elementor-widget-heading\" data-id=\"2a71d0c9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What is the German exit taxation?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1211e0f5 elementor-widget elementor-widget-text-editor\" data-id=\"1211e0f5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>In brief, if Germany loses the taxation right for an investment due to a relocation of the shareholder, then German Tax Law requires a taxation of the hidden reserves in the investment before the shareholder moves away.\u00a0\u00a0<\/p><p>There is a tax law change for the German exit taxation that will be effective from January 1, 2022. While the following blog post refers to the new conditions mainly, it should be noted that the German tax law includes the German exit taxation since 1972. So, this is not a new rule per se.<\/p><p>The German exit taxation applies if the following conditions are met:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5655a980 elementor-align-start elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"5655a980\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"68\" height=\"63\" viewBox=\"0 0 68 63\"><g id=\"Gruppe_595\" data-name=\"Gruppe 595\" transform=\"translate(-1003 -1047)\"><g id=\"Gruppe_553\" data-name=\"Gruppe 553\" transform=\"translate(598.125 -2843.268)\"><path id=\"Pfad_291\" data-name=\"Pfad 291\" d=\"M28.951,6.818A22.136,22.136,0,0,1,44.6,44.6,22.136,22.136,0,0,1,13.3,13.3a21.986,21.986,0,0,1,15.653-6.48m0-3.443A25.576,25.576,0,1,0,54.526,28.951,25.572,25.572,0,0,0,28.951,3.375Z\" transform=\"translate(408.5 3892.625)\" fill=\"#294545\"><\/path><path id=\"Pfad_292\" data-name=\"Pfad 292\" d=\"M-9337-3831.645l11.712,10.527,22.4-29.335\" transform=\"translate(9051.291 9163.735) rotate(9)\" fill=\"none\" stroke=\"#294545\" stroke-linecap=\"round\" stroke-width=\"4\"><\/path><\/g><rect id=\"Rechteck_74\" data-name=\"Rechteck 74\" width=\"68\" height=\"63\" transform=\"translate(1003 1047)\" fill=\"none\"><\/rect><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b>Shareholders with participations of at least 1% in German or foreign corporations (e.g. German GmbH, US LLC treated as corporation for German tax purposes)<\/b><\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"68\" height=\"63\" viewBox=\"0 0 68 63\"><g id=\"Gruppe_595\" data-name=\"Gruppe 595\" transform=\"translate(-1003 -1047)\"><g id=\"Gruppe_553\" data-name=\"Gruppe 553\" transform=\"translate(598.125 -2843.268)\"><path id=\"Pfad_291\" data-name=\"Pfad 291\" d=\"M28.951,6.818A22.136,22.136,0,0,1,44.6,44.6,22.136,22.136,0,0,1,13.3,13.3a21.986,21.986,0,0,1,15.653-6.48m0-3.443A25.576,25.576,0,1,0,54.526,28.951,25.572,25.572,0,0,0,28.951,3.375Z\" transform=\"translate(408.5 3892.625)\" fill=\"#294545\"><\/path><path id=\"Pfad_292\" data-name=\"Pfad 292\" d=\"M-9337-3831.645l11.712,10.527,22.4-29.335\" transform=\"translate(9051.291 9163.735) rotate(9)\" fill=\"none\" stroke=\"#294545\" stroke-linecap=\"round\" stroke-width=\"4\"><\/path><\/g><rect id=\"Rechteck_74\" data-name=\"Rechteck 74\" width=\"68\" height=\"63\" transform=\"translate(1003 1047)\" fill=\"none\"><\/rect><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Who lived in Germany for at least 7 years during the last 12 years before moving away<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"68\" height=\"63\" viewBox=\"0 0 68 63\"><g id=\"Gruppe_595\" data-name=\"Gruppe 595\" transform=\"translate(-1003 -1047)\"><g id=\"Gruppe_553\" data-name=\"Gruppe 553\" transform=\"translate(598.125 -2843.268)\"><path id=\"Pfad_291\" data-name=\"Pfad 291\" d=\"M28.951,6.818A22.136,22.136,0,0,1,44.6,44.6,22.136,22.136,0,0,1,13.3,13.3a21.986,21.986,0,0,1,15.653-6.48m0-3.443A25.576,25.576,0,1,0,54.526,28.951,25.572,25.572,0,0,0,28.951,3.375Z\" transform=\"translate(408.5 3892.625)\" fill=\"#294545\"><\/path><path id=\"Pfad_292\" data-name=\"Pfad 292\" d=\"M-9337-3831.645l11.712,10.527,22.4-29.335\" transform=\"translate(9051.291 9163.735) rotate(9)\" fill=\"none\" stroke=\"#294545\" stroke-linecap=\"round\" stroke-width=\"4\"><\/path><\/g><rect id=\"Rechteck_74\" data-name=\"Rechteck 74\" width=\"68\" height=\"63\" transform=\"translate(1003 1047)\" fill=\"none\"><\/rect><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Will be taxed considering the fair value of the participation <\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a0435df elementor-widget elementor-widget-text-editor\" data-id=\"a0435df\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Moving away from Germany is seen as a \u201cfictitious\u201d sale of the participation. The shareholder has to pay taxes in Germany even without receiving cash through a selling price. This leads to huge liquidity issues. Thus, a tax planning is required to avoid this tax bill.\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b908dc4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b908dc4\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-38f3c2a\" data-id=\"38f3c2a\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d95a5d2 elementor-widget elementor-widget-heading\" data-id=\"d95a5d2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Moving away \u2013 what does this mean?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-931011b elementor-widget elementor-widget-text-editor\" data-id=\"931011b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Moving away is qualified as a sale of the shareholder\u2019s participation if<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-34b676e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"34b676e\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9983d66\" data-id=\"9983d66\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-507235f elementor-align-start elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"507235f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"68\" height=\"63\" viewBox=\"0 0 68 63\"><g id=\"Gruppe_595\" data-name=\"Gruppe 595\" transform=\"translate(-1003 -1047)\"><g id=\"Gruppe_553\" data-name=\"Gruppe 553\" transform=\"translate(598.125 -2843.268)\"><path id=\"Pfad_291\" data-name=\"Pfad 291\" d=\"M28.951,6.818A22.136,22.136,0,0,1,44.6,44.6,22.136,22.136,0,0,1,13.3,13.3a21.986,21.986,0,0,1,15.653-6.48m0-3.443A25.576,25.576,0,1,0,54.526,28.951,25.572,25.572,0,0,0,28.951,3.375Z\" transform=\"translate(408.5 3892.625)\" fill=\"#294545\"><\/path><path id=\"Pfad_292\" data-name=\"Pfad 292\" d=\"M-9337-3831.645l11.712,10.527,22.4-29.335\" transform=\"translate(9051.291 9163.735) rotate(9)\" fill=\"none\" stroke=\"#294545\" stroke-linecap=\"round\" stroke-width=\"4\"><\/path><\/g><rect id=\"Rechteck_74\" data-name=\"Rechteck 74\" width=\"68\" height=\"63\" transform=\"translate(1003 1047)\" fill=\"none\"><\/rect><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">The shareholder is giving up its German residence or habitual abode. Both conditions qualify for an unlimited taxation in Germany<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"68\" height=\"63\" viewBox=\"0 0 68 63\"><g id=\"Gruppe_595\" data-name=\"Gruppe 595\" transform=\"translate(-1003 -1047)\"><g id=\"Gruppe_553\" data-name=\"Gruppe 553\" transform=\"translate(598.125 -2843.268)\"><path id=\"Pfad_291\" data-name=\"Pfad 291\" d=\"M28.951,6.818A22.136,22.136,0,0,1,44.6,44.6,22.136,22.136,0,0,1,13.3,13.3a21.986,21.986,0,0,1,15.653-6.48m0-3.443A25.576,25.576,0,1,0,54.526,28.951,25.572,25.572,0,0,0,28.951,3.375Z\" transform=\"translate(408.5 3892.625)\" fill=\"#294545\"><\/path><path id=\"Pfad_292\" data-name=\"Pfad 292\" d=\"M-9337-3831.645l11.712,10.527,22.4-29.335\" transform=\"translate(9051.291 9163.735) rotate(9)\" fill=\"none\" stroke=\"#294545\" stroke-linecap=\"round\" stroke-width=\"4\"><\/path><\/g><rect id=\"Rechteck_74\" data-name=\"Rechteck 74\" width=\"68\" height=\"63\" transform=\"translate(1003 1047)\" fill=\"none\"><\/rect><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">The participation is transferred to a non-resident person e.g. after death, through a gift etc.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"68\" height=\"63\" viewBox=\"0 0 68 63\"><g id=\"Gruppe_595\" data-name=\"Gruppe 595\" transform=\"translate(-1003 -1047)\"><g id=\"Gruppe_553\" data-name=\"Gruppe 553\" transform=\"translate(598.125 -2843.268)\"><path id=\"Pfad_291\" data-name=\"Pfad 291\" d=\"M28.951,6.818A22.136,22.136,0,0,1,44.6,44.6,22.136,22.136,0,0,1,13.3,13.3a21.986,21.986,0,0,1,15.653-6.48m0-3.443A25.576,25.576,0,1,0,54.526,28.951,25.572,25.572,0,0,0,28.951,3.375Z\" transform=\"translate(408.5 3892.625)\" fill=\"#294545\"><\/path><path id=\"Pfad_292\" data-name=\"Pfad 292\" d=\"M-9337-3831.645l11.712,10.527,22.4-29.335\" transform=\"translate(9051.291 9163.735) rotate(9)\" fill=\"none\" stroke=\"#294545\" stroke-linecap=\"round\" stroke-width=\"4\"><\/path><\/g><rect id=\"Rechteck_74\" data-name=\"Rechteck 74\" width=\"68\" height=\"63\" transform=\"translate(1003 1047)\" fill=\"none\"><\/rect><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">The German taxation right to tax the profit from the sale of the participation is limited or excluded<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-cf48968 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"cf48968\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-63e4b48\" data-id=\"63e4b48\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6472b24 elementor-widget elementor-widget-heading\" data-id=\"6472b24\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Returning back to Germany<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-69bb54b elementor-widget elementor-widget-text-editor\" data-id=\"69bb54b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>In case, the shareholder intends to move away from Germany only temporarily, the exit taxation can be suspended. However, this is only the case, if<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-be1c876 elementor-align-start elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"be1c876\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"68\" height=\"63\" viewBox=\"0 0 68 63\"><g id=\"Gruppe_595\" data-name=\"Gruppe 595\" transform=\"translate(-1003 -1047)\"><g id=\"Gruppe_553\" data-name=\"Gruppe 553\" transform=\"translate(598.125 -2843.268)\"><path id=\"Pfad_291\" data-name=\"Pfad 291\" d=\"M28.951,6.818A22.136,22.136,0,0,1,44.6,44.6,22.136,22.136,0,0,1,13.3,13.3a21.986,21.986,0,0,1,15.653-6.48m0-3.443A25.576,25.576,0,1,0,54.526,28.951,25.572,25.572,0,0,0,28.951,3.375Z\" transform=\"translate(408.5 3892.625)\" fill=\"#294545\"><\/path><path id=\"Pfad_292\" data-name=\"Pfad 292\" d=\"M-9337-3831.645l11.712,10.527,22.4-29.335\" transform=\"translate(9051.291 9163.735) rotate(9)\" fill=\"none\" stroke=\"#294545\" stroke-linecap=\"round\" stroke-width=\"4\"><\/path><\/g><rect id=\"Rechteck_74\" data-name=\"Rechteck 74\" width=\"68\" height=\"63\" transform=\"translate(1003 1047)\" fill=\"none\"><\/rect><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">The shareholder comes back to Germany within 7 years<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"68\" height=\"63\" viewBox=\"0 0 68 63\"><g id=\"Gruppe_595\" data-name=\"Gruppe 595\" transform=\"translate(-1003 -1047)\"><g id=\"Gruppe_553\" data-name=\"Gruppe 553\" transform=\"translate(598.125 -2843.268)\"><path id=\"Pfad_291\" data-name=\"Pfad 291\" d=\"M28.951,6.818A22.136,22.136,0,0,1,44.6,44.6,22.136,22.136,0,0,1,13.3,13.3a21.986,21.986,0,0,1,15.653-6.48m0-3.443A25.576,25.576,0,1,0,54.526,28.951,25.572,25.572,0,0,0,28.951,3.375Z\" transform=\"translate(408.5 3892.625)\" fill=\"#294545\"><\/path><path id=\"Pfad_292\" data-name=\"Pfad 292\" d=\"M-9337-3831.645l11.712,10.527,22.4-29.335\" transform=\"translate(9051.291 9163.735) rotate(9)\" fill=\"none\" stroke=\"#294545\" stroke-linecap=\"round\" stroke-width=\"4\"><\/path><\/g><rect id=\"Rechteck_74\" data-name=\"Rechteck 74\" width=\"68\" height=\"63\" transform=\"translate(1003 1047)\" fill=\"none\"><\/rect><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">The participation has not been sold or transferred to another company in the meantime<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"68\" height=\"63\" viewBox=\"0 0 68 63\"><g id=\"Gruppe_595\" data-name=\"Gruppe 595\" transform=\"translate(-1003 -1047)\"><g id=\"Gruppe_553\" data-name=\"Gruppe 553\" transform=\"translate(598.125 -2843.268)\"><path id=\"Pfad_291\" data-name=\"Pfad 291\" d=\"M28.951,6.818A22.136,22.136,0,0,1,44.6,44.6,22.136,22.136,0,0,1,13.3,13.3a21.986,21.986,0,0,1,15.653-6.48m0-3.443A25.576,25.576,0,1,0,54.526,28.951,25.572,25.572,0,0,0,28.951,3.375Z\" transform=\"translate(408.5 3892.625)\" fill=\"#294545\"><\/path><path id=\"Pfad_292\" data-name=\"Pfad 292\" d=\"M-9337-3831.645l11.712,10.527,22.4-29.335\" transform=\"translate(9051.291 9163.735) rotate(9)\" fill=\"none\" stroke=\"#294545\" stroke-linecap=\"round\" stroke-width=\"4\"><\/path><\/g><rect id=\"Rechteck_74\" data-name=\"Rechteck 74\" width=\"68\" height=\"63\" transform=\"translate(1003 1047)\" fill=\"none\"><\/rect><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">A profit distribution or equity repayment is only made in the limits of the law<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"68\" height=\"63\" viewBox=\"0 0 68 63\"><g id=\"Gruppe_595\" data-name=\"Gruppe 595\" transform=\"translate(-1003 -1047)\"><g id=\"Gruppe_553\" data-name=\"Gruppe 553\" transform=\"translate(598.125 -2843.268)\"><path id=\"Pfad_291\" data-name=\"Pfad 291\" d=\"M28.951,6.818A22.136,22.136,0,0,1,44.6,44.6,22.136,22.136,0,0,1,13.3,13.3a21.986,21.986,0,0,1,15.653-6.48m0-3.443A25.576,25.576,0,1,0,54.526,28.951,25.572,25.572,0,0,0,28.951,3.375Z\" transform=\"translate(408.5 3892.625)\" fill=\"#294545\"><\/path><path id=\"Pfad_292\" data-name=\"Pfad 292\" d=\"M-9337-3831.645l11.712,10.527,22.4-29.335\" transform=\"translate(9051.291 9163.735) rotate(9)\" fill=\"none\" stroke=\"#294545\" stroke-linecap=\"round\" stroke-width=\"4\"><\/path><\/g><rect id=\"Rechteck_74\" data-name=\"Rechteck 74\" width=\"68\" height=\"63\" transform=\"translate(1003 1047)\" fill=\"none\"><\/rect><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">The taxation right of the participation lies with Germany after the return<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c38bf7e elementor-widget elementor-widget-text-editor\" data-id=\"c38bf7e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>In case of an intended return, a tax relief will be granted for the exit taxation upon application. However, a security payment is to be paid.<\/p><p>Of course, in practice it is not easy to prove that an intention to return is given. Thus, it is recommendable to have supporting documents at hand e.g. shareholder will work temporarily for a foreign group company etc.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6a0b483 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6a0b483\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d334c54\" data-id=\"d334c54\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1332f0c elementor-widget elementor-widget-heading\" data-id=\"1332f0c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Level of taxation &amp; Terms of payment<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3e3fdc6 elementor-widget elementor-widget-text-editor\" data-id=\"3e3fdc6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>In case the conditions for an exit taxation are fulfilled then, first, an <b>evaluation<\/b> of the participation is required at the time the shareholder is moving away.<\/p><p>This fair value less the acquisition costs are t<b>he basis for the taxation<\/b> in Germany. However, Germany grants a 40% discount on this basis, so that only 60% of the profit is taxable in Germany. The individual tax rate of the shareholder applies. Assuming the individual tax rate amounts to 45% (the highest tax rate in Germany) the effective tax rate for the exit taxation is 27% (plus 5.5% solidarity surcharge and church tax if applicable).<\/p><p>On principle, the exit tax is due immediately after the \u201cexit\u201d. However, the shareholder can apply to pay the exit tax in seven <b>installment payments<\/b> together with a security payment upfront. To get this payment relief, there are several conditions to consider e.g. installment payments are paid in a timely manner, obligations to cooperate are fulfilled.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-dd1d068 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"dd1d068\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2a7054a\" data-id=\"2a7054a\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d67ba06 elementor-widget elementor-widget-heading\" data-id=\"d67ba06\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">How to avoid the exit taxation<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-73e8c43 elementor-widget elementor-widget-text-editor\" data-id=\"73e8c43\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>There are several options to avoid an exit taxation through a careful tax planning.<\/p><p>One option is to change the corporation into a partnership or to transfer the participation to a partnership.<\/p><p>Keeping the German residence might also be an option if the residence according to a Double Tax Treaty will not be transferred to the other country.<\/p><p>It can also be an option to pay the exit tax if the later taxation of a sale is tax beneficial.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-92ee19c elementor-widget elementor-widget-text-editor\" data-id=\"92ee19c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><em>For a better understanding, this article refrains from using complicated technical terms and is presented in shortened form with regard to the individual preconditions required by law. An individual examination in your case is recommended.<\/em><\/p><p><span style=\"color: #757575;\"><strong><a style=\"color: #757575;\" href=\"https:\/\/mavaro-tax.com\/en\/contact\/\"><span style=\"text-decoration: underline;\">Feel free to contact me!<\/span><\/a><\/strong><\/span><\/p><p>Disclaimer:\u00a0This article does not constitute legal or tax advice but is for general information only. Every personal\/company situation is unique, so that your tax situation might be different as described in this article. Therefore, I always recommend professional advice to avoid any tax disadvantages.<\/p><p>Last updated on October 12, 2021<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>While a relocation to Germany requires a careful tax planning, moving away from Germany to another country can trigger German tax issues as well. This applies to entrepreneurs who already are shareholder when relocating to Germany, but also to entrepreneurs who start investing in different businesses while living in Germany. One thing to consider is [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":2420,"comment_status":"closed","ping_status":"closed","sticky":true,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"default","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[8,34],"tags":[],"class_list":["post-2436","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-german-taxes-for-us-companies-individuals","category-moving-away-from-germany"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>German exit taxation - Entrepreneurs pay attention!<\/title>\n<meta name=\"description\" content=\"German exit taxation - What entrepreneurs need to know when moving away from Germany to avoid a high tax bill\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/mavaro-tax.com\/en\/german-exit-taxation-entrepreneurs-pay-attention\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"German exit taxation - Entrepreneurs pay attention!\" \/>\n<meta property=\"og:description\" content=\"German exit taxation - What entrepreneurs need to know when moving away from Germany to avoid a high tax bill\" \/>\n<meta property=\"og:url\" content=\"https:\/\/mavaro-tax.com\/en\/german-exit-taxation-entrepreneurs-pay-attention\/\" \/>\n<meta property=\"og:site_name\" content=\"International Tax Consulting\" \/>\n<meta property=\"article:published_time\" content=\"2021-10-12T07:36:07+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-02-06T10:53:00+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/mavaro-tax.com\/wp-content\/uploads\/2021\/10\/DSC_1609-scaled.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1709\" \/>\n\t<meta property=\"og:image:height\" content=\"2560\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Melina Mavridou\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:image\" content=\"https:\/\/mavaro-tax.com\/wp-content\/uploads\/2021\/10\/DSC_1609-scaled.jpg\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Melina Mavridou\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/mavaro-tax.com\\\/en\\\/german-exit-taxation-entrepreneurs-pay-attention\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/mavaro-tax.com\\\/en\\\/german-exit-taxation-entrepreneurs-pay-attention\\\/\"},\"author\":{\"name\":\"Melina Mavridou\",\"@id\":\"https:\\\/\\\/mavaro-tax.com\\\/en\\\/#\\\/schema\\\/person\\\/e6ff344b34a7cc155dc193889f269bd0\"},\"headline\":\"German exit taxation &#8211; Entrepreneurs pay attention!\",\"datePublished\":\"2021-10-12T07:36:07+00:00\",\"dateModified\":\"2026-02-06T10:53:00+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/mavaro-tax.com\\\/en\\\/german-exit-taxation-entrepreneurs-pay-attention\\\/\"},\"wordCount\":823,\"publisher\":{\"@id\":\"https:\\\/\\\/mavaro-tax.com\\\/en\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/mavaro-tax.com\\\/en\\\/german-exit-taxation-entrepreneurs-pay-attention\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/mavaro-tax.com\\\/wp-content\\\/uploads\\\/2021\\\/10\\\/DSC_1609-scaled.jpg\",\"articleSection\":[\"German taxes for US companies &amp; individuals\",\"Moving away from Germany\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/mavaro-tax.com\\\/en\\\/german-exit-taxation-entrepreneurs-pay-attention\\\/\",\"url\":\"https:\\\/\\\/mavaro-tax.com\\\/en\\\/german-exit-taxation-entrepreneurs-pay-attention\\\/\",\"name\":\"German exit taxation - Entrepreneurs pay attention!\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/mavaro-tax.com\\\/en\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/mavaro-tax.com\\\/en\\\/german-exit-taxation-entrepreneurs-pay-attention\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/mavaro-tax.com\\\/en\\\/german-exit-taxation-entrepreneurs-pay-attention\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/mavaro-tax.com\\\/wp-content\\\/uploads\\\/2021\\\/10\\\/DSC_1609-scaled.jpg\",\"datePublished\":\"2021-10-12T07:36:07+00:00\",\"dateModified\":\"2026-02-06T10:53:00+00:00\",\"description\":\"German exit taxation - What entrepreneurs need to know when moving away from Germany to avoid a high tax bill\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/mavaro-tax.com\\\/en\\\/german-exit-taxation-entrepreneurs-pay-attention\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/mavaro-tax.com\\\/en\\\/german-exit-taxation-entrepreneurs-pay-attention\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/mavaro-tax.com\\\/en\\\/german-exit-taxation-entrepreneurs-pay-attention\\\/#primaryimage\",\"url\":\"https:\\\/\\\/mavaro-tax.com\\\/wp-content\\\/uploads\\\/2021\\\/10\\\/DSC_1609-scaled.jpg\",\"contentUrl\":\"https:\\\/\\\/mavaro-tax.com\\\/wp-content\\\/uploads\\\/2021\\\/10\\\/DSC_1609-scaled.jpg\",\"width\":1709,\"height\":2560,\"caption\":\"German exit taxation\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/mavaro-tax.com\\\/en\\\/german-exit-taxation-entrepreneurs-pay-attention\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Startseite\",\"item\":\"https:\\\/\\\/mavaro-tax.com\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"German exit taxation &#8211; Entrepreneurs pay attention!\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/mavaro-tax.com\\\/en\\\/#website\",\"url\":\"https:\\\/\\\/mavaro-tax.com\\\/en\\\/\",\"name\":\"International Tax Consulting\",\"description\":\"Steuerberatung mit internationalem Fokus\",\"publisher\":{\"@id\":\"https:\\\/\\\/mavaro-tax.com\\\/en\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/mavaro-tax.com\\\/en\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/mavaro-tax.com\\\/en\\\/#organization\",\"name\":\"Mavridou International Steuerberatungsgesellschaft GmbH\",\"url\":\"https:\\\/\\\/mavaro-tax.com\\\/en\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/mavaro-tax.com\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/mavaro-tax.com\\\/wp-content\\\/uploads\\\/2021\\\/06\\\/M.Mavridou-Logo-dunkel-v2.png\",\"contentUrl\":\"https:\\\/\\\/mavaro-tax.com\\\/wp-content\\\/uploads\\\/2021\\\/06\\\/M.Mavridou-Logo-dunkel-v2.png\",\"width\":314,\"height\":53,\"caption\":\"Mavridou International Steuerberatungsgesellschaft GmbH\"},\"image\":{\"@id\":\"https:\\\/\\\/mavaro-tax.com\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/mavaro-tax.com\\\/en\\\/#\\\/schema\\\/person\\\/e6ff344b34a7cc155dc193889f269bd0\",\"name\":\"Melina Mavridou\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"German exit taxation - Entrepreneurs pay attention!","description":"German exit taxation - What entrepreneurs need to know when moving away from Germany to avoid a high tax bill","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/mavaro-tax.com\/en\/german-exit-taxation-entrepreneurs-pay-attention\/","og_locale":"en_US","og_type":"article","og_title":"German exit taxation - Entrepreneurs pay attention!","og_description":"German exit taxation - What entrepreneurs need to know when moving away from Germany to avoid a high tax bill","og_url":"https:\/\/mavaro-tax.com\/en\/german-exit-taxation-entrepreneurs-pay-attention\/","og_site_name":"International Tax Consulting","article_published_time":"2021-10-12T07:36:07+00:00","article_modified_time":"2026-02-06T10:53:00+00:00","og_image":[{"width":1709,"height":2560,"url":"https:\/\/mavaro-tax.com\/wp-content\/uploads\/2021\/10\/DSC_1609-scaled.jpg","type":"image\/jpeg"}],"author":"Melina Mavridou","twitter_card":"summary_large_image","twitter_image":"https:\/\/mavaro-tax.com\/wp-content\/uploads\/2021\/10\/DSC_1609-scaled.jpg","twitter_misc":{"Written by":"Melina Mavridou","Est. reading time":"4 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/mavaro-tax.com\/en\/german-exit-taxation-entrepreneurs-pay-attention\/#article","isPartOf":{"@id":"https:\/\/mavaro-tax.com\/en\/german-exit-taxation-entrepreneurs-pay-attention\/"},"author":{"name":"Melina Mavridou","@id":"https:\/\/mavaro-tax.com\/en\/#\/schema\/person\/e6ff344b34a7cc155dc193889f269bd0"},"headline":"German exit taxation &#8211; Entrepreneurs pay attention!","datePublished":"2021-10-12T07:36:07+00:00","dateModified":"2026-02-06T10:53:00+00:00","mainEntityOfPage":{"@id":"https:\/\/mavaro-tax.com\/en\/german-exit-taxation-entrepreneurs-pay-attention\/"},"wordCount":823,"publisher":{"@id":"https:\/\/mavaro-tax.com\/en\/#organization"},"image":{"@id":"https:\/\/mavaro-tax.com\/en\/german-exit-taxation-entrepreneurs-pay-attention\/#primaryimage"},"thumbnailUrl":"https:\/\/mavaro-tax.com\/wp-content\/uploads\/2021\/10\/DSC_1609-scaled.jpg","articleSection":["German taxes for US companies &amp; individuals","Moving away from Germany"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/mavaro-tax.com\/en\/german-exit-taxation-entrepreneurs-pay-attention\/","url":"https:\/\/mavaro-tax.com\/en\/german-exit-taxation-entrepreneurs-pay-attention\/","name":"German exit taxation - Entrepreneurs pay attention!","isPartOf":{"@id":"https:\/\/mavaro-tax.com\/en\/#website"},"primaryImageOfPage":{"@id":"https:\/\/mavaro-tax.com\/en\/german-exit-taxation-entrepreneurs-pay-attention\/#primaryimage"},"image":{"@id":"https:\/\/mavaro-tax.com\/en\/german-exit-taxation-entrepreneurs-pay-attention\/#primaryimage"},"thumbnailUrl":"https:\/\/mavaro-tax.com\/wp-content\/uploads\/2021\/10\/DSC_1609-scaled.jpg","datePublished":"2021-10-12T07:36:07+00:00","dateModified":"2026-02-06T10:53:00+00:00","description":"German exit taxation - What entrepreneurs need to know when moving away from Germany to avoid a high tax bill","breadcrumb":{"@id":"https:\/\/mavaro-tax.com\/en\/german-exit-taxation-entrepreneurs-pay-attention\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/mavaro-tax.com\/en\/german-exit-taxation-entrepreneurs-pay-attention\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/mavaro-tax.com\/en\/german-exit-taxation-entrepreneurs-pay-attention\/#primaryimage","url":"https:\/\/mavaro-tax.com\/wp-content\/uploads\/2021\/10\/DSC_1609-scaled.jpg","contentUrl":"https:\/\/mavaro-tax.com\/wp-content\/uploads\/2021\/10\/DSC_1609-scaled.jpg","width":1709,"height":2560,"caption":"German exit taxation"},{"@type":"BreadcrumbList","@id":"https:\/\/mavaro-tax.com\/en\/german-exit-taxation-entrepreneurs-pay-attention\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Startseite","item":"https:\/\/mavaro-tax.com\/"},{"@type":"ListItem","position":2,"name":"German exit taxation &#8211; Entrepreneurs pay attention!"}]},{"@type":"WebSite","@id":"https:\/\/mavaro-tax.com\/en\/#website","url":"https:\/\/mavaro-tax.com\/en\/","name":"International Tax Consulting","description":"Steuerberatung mit internationalem Fokus","publisher":{"@id":"https:\/\/mavaro-tax.com\/en\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/mavaro-tax.com\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/mavaro-tax.com\/en\/#organization","name":"Mavridou International Steuerberatungsgesellschaft GmbH","url":"https:\/\/mavaro-tax.com\/en\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/mavaro-tax.com\/en\/#\/schema\/logo\/image\/","url":"https:\/\/mavaro-tax.com\/wp-content\/uploads\/2021\/06\/M.Mavridou-Logo-dunkel-v2.png","contentUrl":"https:\/\/mavaro-tax.com\/wp-content\/uploads\/2021\/06\/M.Mavridou-Logo-dunkel-v2.png","width":314,"height":53,"caption":"Mavridou International Steuerberatungsgesellschaft GmbH"},"image":{"@id":"https:\/\/mavaro-tax.com\/en\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/mavaro-tax.com\/en\/#\/schema\/person\/e6ff344b34a7cc155dc193889f269bd0","name":"Melina Mavridou"}]}},"_links":{"self":[{"href":"https:\/\/mavaro-tax.com\/en\/wp-json\/wp\/v2\/posts\/2436","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mavaro-tax.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mavaro-tax.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mavaro-tax.com\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/mavaro-tax.com\/en\/wp-json\/wp\/v2\/comments?post=2436"}],"version-history":[{"count":7,"href":"https:\/\/mavaro-tax.com\/en\/wp-json\/wp\/v2\/posts\/2436\/revisions"}],"predecessor-version":[{"id":4124,"href":"https:\/\/mavaro-tax.com\/en\/wp-json\/wp\/v2\/posts\/2436\/revisions\/4124"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mavaro-tax.com\/en\/wp-json\/wp\/v2\/media\/2420"}],"wp:attachment":[{"href":"https:\/\/mavaro-tax.com\/en\/wp-json\/wp\/v2\/media?parent=2436"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mavaro-tax.com\/en\/wp-json\/wp\/v2\/categories?post=2436"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mavaro-tax.com\/en\/wp-json\/wp\/v2\/tags?post=2436"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}